2010 (8) TMI 830

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....r realisation of tax assessed for the assessment year 2001-02 in so far as it related to levy of tax in excess of four per cent. (iii) to issue a writ, order or direction in the nature of mandamus directing respondent No. 3 to stay assessment proceedings for the assessment year 2002-03. (iv) to issue any other and further writ, order or direction as may be deemed fit and proper in the circumstances of the case. (v) to award cost of the petition to the petitioner as against the respondents." The brief facts giving rise to the present petition are that the petitioner is a partnership firm and carries on the business of manufacture and sale of specially designed plastic covers for audio/video cassettes. For the assessment year 1999-2000 th....

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....d become infructuous but has expressed his opinion that such plastic covers of audio/video cassettes were not covered under the Notification No. 2375 dated November 23, 1998.   Following the decision of the Commissioner (Appeals), arising from the provisional assessment proceeding, the assessing authority in the assessment order for the assessment year 1999-2000 has accepted the contention of the petitioner and levied tax on such plastic covers at the rate of 2.5 per cent. After passing the assessment order for the year 1999-2000 the Deputy Commissioner has issued the impugned notice under section 10B of the Act. It appears that the assessing authority has also passed the assessment order for the year 2001-02 wherein the contention o....

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....that the initiation of proceedings under section 10B of the Act is based on the observation made by the Tribunal, while no such observation should be made by the Tribunal, inasmuch as the appeals filed by the Commissioner of Trade Tax had become infructuous in view of the final order being passed. He further submitted that section 10B proceeding is barred by limitation. We are afraid that the contention of the petitioner cannot be accepted. The relief sought in the petition is very limited, which has been sought on the ground that the notice under section 10B of the Act has been issued on the basis of observation made by the Tribunal and the order of the Tribunal has been challenged in the revision. In relief No. (i), a prayer has been made....